Guidance to practitioners in conducting and reporting on an agreed-upon procedures engagement to assist management in evaluating the effectiveness of its corporate compliance program;

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STATEMENT OF POSITION 99-1
May 21, 1999
Guidance to Practitioners in Conducting and Reporting on an Agreed-Upon Procedures Engagement to Assist Management in Evaluating the Effectiveness of Its Corporate Compliance Program
Issued Under the Authority of the Auditing Standards Board
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS